The primary objective of this paper is to detect important factors, which are influencing competitive advantage. The proposed model of this paper uses sampling technique to measure characteristics of society. There are eight independent variables for the proposed study of this paper including packaging endurance, easy distribution, customer promotion through packaging, packaging structure, packaging as silent advertiser, diversity of packaging, clean and healthy packaging and innovation in packaging. The proposed study uses structural equation modeling to either accept or reject all hypotheses associated with the proposed study of this paper. The population of this study includes all managers and experts who are involved in packaging products. We used simple sampling technique and chooses 300 from a population of 450 people who are considered as the population of this survey. Cronbach alpha was determined as 0.732, which is above the minimum acceptable level. The results confirm that all mentioned factors influence competitiveness, effectively.

Moral hazard and corporate governance are important factors in determining market transparency. The proposed study of this paper investigates the effects of these two factors on earning quality as well as forecasted earning in Tehran Stock Exchange. We have selected some stocks based on some predefined circumstances and extracted some necessary information over the period of 2005-2010. Based on these criteria, the information of 132 firms are qualified for the proposed study of this paper using 792 years/firm from 23 industries. There are two hypotheses associated with this study. According to the first hypothesis, we investigate whether there is a relationship between board of director independency and quality of forecasted earning. In the second hypothesis, we look to find out whether there is a relationship between the size of board of directors and quality of forecasted earning. We have used three models and using ordinary regression analysis tried to test the models. Based on the results of the survey, we have concluded that moral hazard does not influence forecasted earning, significantly. However, the results of this survey concluded that there is a meaningful relationship between forecasted earning and quality of earning. In terms of members of editorial board, quality of earning has a reverse relationship with absolute deviation of forecasted earning. In other words, as the number of editorial board increases, we may expect a more precise earning estimation. The other observation is that non-board member & apos; s duties have better motivation to contribute to firms and could make some changes.

The purpose of this study is to compare thought – action fusion and anxiety sensitivity among girls and boys adolescents having obsessive–compulsive symptoms in clinical and nonclinical extent. The survey selects 384 high school students in city of Esfahan, Iran and distributes a questionnaire among them. All questions are designed in Likert scale and participants are divided into two groups of with and without OCD. The results show that there is a significant and positive difference in thought – action fusion and anxiety sensitivity among girls and boys adolescents having or symptoms in clinical and nonclinical l extent (P & LT; 0.01).

Optimization of outsourcing operations plays an important role on development and progress for modern organizations. One important question in optimization process is to find a tradeoff between advantage and disadvantage of outsourcing and make appropriate decision whenever outsourcing action is necessary. In fact, there are several cases where outsourcing is not implemented properly and organizations suffer from the consequences. The primary purpose of this paper is to investigate various aspects of outsourcing to facilitate decision-making process in fuzzy environments. The preliminary results detect some of the necessary actions for decision making operations.

The present study studies the role of customer relationship management (CRM) in improving organizational effectiveness. The proposed model of this paper is implemented on customers of one of Iranian bank called Agricultural. The proposed model designs a questionnaire and selects a sample of 150 customers, randomly. The results of the survey has been validated using Cronbach alpha, which was .926. Research hypotheses are analyzed using Pearson & apos; s correlation test and all hypotheses are confirmed when the level of significance is five percent. The results of our survey have disclosed that all these mentioned factors could impact customer satisfaction, positively. In addition, we have also considered used Freedman test to rank the relative importance of these factors and customer-centered was number one priority followed by recognizing customers & apos; need, Mutual understanding and Loyalty. Customer complaints are also the last priority in our ranking.

Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

Capital adequacy plays an important role for reducing different risk components in banking industry. In this paper, we present an empirical study to measure the impact of financial and macro economical factors on capital adequacy. We gather the necessary information from financial statements and balance sheets of nine Iranian private banks over the period of 2005-2011. The results of analyzing the data based on the implementation of linear regression technique reveal that there are some meaningful relationship between financial figures, including bank size and profitability, and capital adequacy. However, the survey does not show any relationship between macro economical factors, including growth domestic product and inflations, and capital adequacy.

Productivity is one of the most important factors influencing revenue management. Increasing productivity will consequently increase profitability and it is important to find major barriers for reducing productivity. In this paper, we present an empirical study to analyze productivity in a hospital called Labbafinejad in Iran. The present study is a descriptive cross-sectional study carried out in 2010. The population of this study was 110 people of Labbafinejad Hospital’s staff and the proposed study chose a sample including 64 nurses, service and administrative staff, randomly. The proposed study of this paper designs and distributes a questionnaire among the selected sample size in an attempt to find the relationship between productivity and three main indices of management method, performance evaluation, and technological improvement. The results of the survey have been analyzed using Spearman correlation ratio as well as regression analysis. The results show a meaningful relationship between three main indices as independent variable and productivity. The highest correlation is between management method and productivity (0.915) and the lowest correlation is associated with performance evaluation and productivity (0.735).

For years, tangible assets used to be the most important precious wealth of organizations. However, the recent advances in technology has changed this concept and today, intangible assets such as human resources, customers, processes are playing essential roles on making strategies. In this paper, we present a study to setup appropriate strategies using the implementation of balanced score card in four perspectives of customers, processes, learning and financial. The proposed study of this paper gathers important factors through three different brainstorming sessions and prioritize them using TOPSIS method. Based on the results of MCDM technique, selecting appropriate target market for penetration is the number one priority followed by having good accounting system and preparing for more diversified production. These are the most important items influencing strategic planning. Therefore, the study uses BSC for the first two important strategies and discusses possible actions for productivity improvement.

During the past few years, there have been growing interest in learning the relationship between residual income and other financial figures such as dividend per share, market value and operating cash flow. The proposed study of this paper gathers the financial information of all listed firms traded in Tehran Stock Exchange over the period of 2007-2011. We only concentrate on listed companies whose fiscal years started from March to May of each year. The other criterion associated with the proposed study of this paper is that shares of the selected firms must have been active during period of study and there must be no change in their fiscal calendar. The study does not include the shares of holdings, banks, insurance firms. Finally, the information of the firms must be available for course of study. The study uses two regressions analysis and examines five hypotheses including the relationship between residual income and other factors including dividend per share, value added operating cash flow, value added cash flow, market cap and market value added. Using two regression models, all these hypotheses are investigated and the results of the survey confirm a meaningful relationship between residual income and dividend per share, value added operating cash flow, value added cash flow. However, the results of the second model do not confirm the last two hypotheses.